February 20, 2002
CLA-2-70:RR:NC:2:226 H88154CATEGORY:CLASSIFICATIONTARIFF NO.:7013.99.5000
Mr. Harlan J. Reynolds
Horizons East, Inc.
351 Courtland Avenue
Stamford, CT 06906RE: The tariff classification of a decorative glass article from China
Dear Mr. Reynolds:
In your letter dated January 29, 2002, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.
The subject article, which is identified as item #92242, consists of a glass tray, four candles and a package of fifteen small gold-colored plastic balls. The textured clear glass tray with gold-colored rim measures approximately ten inches square. The measurements of the candles are: 3” diameter, 3” x 3”, 3” x 4” and 3” x 6”. Each candle is individually wrapped in a cellophane bag tied with a gold-colored textile ribbon.
According to the information, which you submitted, the glass tray, candles and plastic balls will be packed together for retail sale in their imported condition.
The glass tray represents the essential character of this set. You indicated in your letter that the unit value of the glass tray will be $1.90.
The applicable subheading for the set – item #92242, will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: valued over $0.30 but not over $3.00. The rate of duty will be 30 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,